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REGISTERED NUMBER: 04594034 (England and Wales)

















LE GRENIER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2023 TO 29 FEBRUARY 2024






LE GRENIER LIMITED (REGISTERED NUMBER: 04594034)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 29 FEBRUARY 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


LE GRENIER LIMITED (REGISTERED NUMBER: 04594034)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 - 103,228

CURRENT ASSETS
Debtors 5 677 -
Cash at bank 29,923 -
30,600 -
CREDITORS
Amounts falling due within one year 6 6,854 13,817
NET CURRENT ASSETS/(LIABILITIES) 23,746 (13,817 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,746

89,411

CREDITORS
Amounts falling due after more than one year 7 - 58,219
NET ASSETS 23,746 31,192

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23,646 31,092
SHAREHOLDERS' FUNDS 23,746 31,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by:





M E F Jones - Director


LE GRENIER LIMITED (REGISTERED NUMBER: 04594034)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Le Grenier Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04594034

Registered office: Broad House
The Broadway
Old Hatfield
Herts
AL9 5BG

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Going concern
These accounts are prepared on a break up basis as the company ceased trading on 29 February 2024.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investment in associated undertaking
Fixed Asset Investments are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

LE GRENIER LIMITED (REGISTERED NUMBER: 04594034)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2023 TO 29 FEBRUARY 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2023 103,228
Disposals (103,228 )
At 29 February 2024 -
NET BOOK VALUE
At 29 February 2024 -
At 30 April 2023 103,228

Cost or valuation at 29 February 2024 is represented by:

Other
investments
£   
Valuation in 2022 8,524
Valuation in 2023 42,589
Valuation in 2024 (103,228 )
Cost 52,115

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 677 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 5,341 -
Other creditors 1,513 13,817
6,854 13,817

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors - 58,219

8. RELATED PARTY DISCLOSURES

The directors of the Company have provided the Company with interest free loans to enable the Company to provide a loan to, and acquire shares in, a French society with limited liability - Sportech SARL. The balances due to the directors at the balance sheet date amount to £Nil (2023: £29,552) due to Mr M E F Jones and £677 (2023: £40,263 due to) due from Mr S J Lacroix.